The Cigarette and Tobacco Products Licensing Act of 2003, effective January 1, 2004, authorizes the Board of Equalization’s Investigation Division staff to inspect business locations and seize any untaxed tobacco products and cigarettes, including cigarettes without tax stamps, cigarettes affixed with counterfeit or other state stamps, or cigarettes to which cigarette tax stamps are affixed in violation of the specified prohibitions under the Master Settlement Agreement (Revenue & Taxation Code section 30165.1). "Unstamped" cigarette packs may include a pack of cigarettes that bears a tax stamp of another state, or cigarette pack, stamped or unstamped, that is marked "Not for sale in the United States." Untaxed tobacco includes tobacco products in inventory for which there are no valid purchase invoices that show excise taxes paid.

The table below reflects the results of current inspections conducted by the Investigations Division, and will be updated on a monthly basis. Prior years' figures can be viewed using the years' link below. Inspections conducted include retail, wholesale, and distributor business locations.